1)The international body responsible for developing and issuing high-quality ethical standards and other pronouncements for professional accountants for use around the world is:

a)International Organization of Securities Commissions

b)International Ethics Board

c)International Accounting Standards Board

d)International Ethics Standards Board for Accountants

2)In the Advanced Battery Technologies case, the opinion of the court:

a)Held the auditors legally liable because they failed to gather sufficient, competent evidential matter to warrant the expression of an opinion

b)Held the auditors legally liable because they failed to exercise due care and to demonstrate professional skepticism

c)Held the auditors not legally liable because the plaintiff could not plead with particularity that the audit work was so deficient as to amount to no audit at all

d)Held the auditors were not legally liable because they met all professional standards